1.audit 审计 &c\8`# 6
2.attestation 鉴证 _n_i*p
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3.credibility 可信赖程度 ';lO[B
4.audit of financial statements 财务报表审计 5o72X k
5.agreed-upon procedures 执行商定程序 J`x9XWYw
6.high levels of assurance 高水平保证 FCP5EN
7.compilation 编制 Tl1?5
8.reliability 可靠性 =k8A7P
9.relevance 相关性 IcIMa
10.professional skepticism 职业谨慎 -[7.VP
11.objectivity 客观性 4({=(O
12. professional competence 专业胜任能力 CjST*(,b
13.Senior/CPA-in-charge 项目经理 a%]p*X!
14.audit engagement letter 业务约定书 |aVv Lz
15.recurring audit 连续审计 u(~s$EN
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16.the client 委托人 ;{ezK8FJ}@
17.change CPA 更换注册会计师 6@
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18.the existing CPA 现任注册会计师 jG^~{7#
19.the successor CPA 后任注册会计师 q OXL(
20.the preceding CPA前任注册会计师 utTek5/
21.issue the audit report 出具审计报告 *o>E{
22.expert 专家 eU12*(
23.the board of directors 董事会 "*T)L<G
24.knowledge of the entity‘ s business 了解被审计单位情况 },"g*
25.assess material misstatement risks评估重大错报风险 y%GV9
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 2`},;i~[
27.a general knowledge of —— 初步了解―――的情况 ~kHir]jc
28.a more knowledge of—— 进一步了解的情况 r'!l`
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29.the prior year‘s working papers 以前年度工作底稿 \vT8
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30.minutes of meeting 会议纪要 O7K))w
31.business risks 经营风险 @V-ZV
32.appropriateness 适当性 49#-\=<gt
33.accounting estimate 会计估计 %sq=lW5R{b
34.management representations 管理层声明 /#
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35.going concern assumption 持续经营假设 <AIsN
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36.audit plan 审计计划 Mfz5:'
37.significant audit areas 重点审计领域 J)-owu;
38.error 错误 Z/I!\
39.fraud舞弊 s R~&S))
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 cshUxabB
42.transactions without substance 虚假交易 zZRqb/20
43.unusual pressures 异常压力 c]LH.
44.the suspected noncompliance 涉嫌存在违法行为 !of7]s
45.materialiy 重要性 Z5U~g?
46.exceed the materiality level 超过重要性水平 ~\/ J&
47.approach the materiality level 接近重要性水平 Zb1v
48.an acceptably low level 可接受水平 _I!Xr!!)a0
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Q,4F=b
50.misstatements or omissions 错报或漏报 h}oQr0"c
51.aggregate 总计 G'epsD,.bX
52.subsequent events 期后事项 =MXF`k^}
53.adjust the financial statements 调整财务报表 r" D |1
54.perform additional audit procedures 实施追加的审计程序 lz*PNT{E
55.audit risk 审计风险 nFP2wvFM
56.detection risk 检查风险 WLpn,8qsY
57.inappropriate audit opinion 不适当的审计意见 Y!`?q8z$G
58.material misstatement 重大的错报 }/LYI
59.tolerable misstatement 可容忍错报 ZJ4"QsF
60.the acceptable level of detection risk 可接受的检查风险